TL;DR for CAs
- E-way bill required for consignments above notified value.
- Validity depends on distance and vehicle updates.
- Mismatches with invoice invite detention risk.
What it is
E-way bill is an electronic document required for movement of goods in prescribed cases under Rule 138.
Who it applies to
Suppliers, transporters, and recipients responsible for movement of goods.
Key provisions
- Value thresholds and exemptions
- Part A / Part B details
- Extension of validity
Practical tips for CAs
Integrate ERP with e-way portals. Reconcile cancelled e-way bills with credit notes.
Common mistakes
Wrong vehicle number; expired e-way bill; bill-to ship-to documentation gaps.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.